Pau Gasol, left, and Andrew Bynum, shown in 2012, were Lakers teammates for years but now could be trade for one another. / Mark J. Rebilas, USA TODAY Sports

by Sam Amick, USA TODAY Sports

by Sam Amick, USA TODAY Sports

Pau Gasol may or may not be traded to the Cleveland Cavaliers on Sunday.

The Los Angeles Lakers big man once again is the subject of trade talks, this time with the possibility that he'd swap spots with former teammate Andrew Bynum in a possible deal that is of very little relevance to this particular season when it comes to the competitive landscape. This is about failed ventures on both sides and mutually-beneficial attempts to fix bad teams.

There's a time element coming into play here because of the nature of Bynum's contract, as he will be guaranteed an additional $6 million by Tuesday unless the Cavs or any other team that trades for him cuts him loose. (He earned $6 million to this point and has a team option for next season worth $12.5 million.) Trades typically take a couple of days to get completely finalized with physicals and such, and so it is that this particular trade deadline - albeit unofficial - is seen by the Cavaliers as Sunday.

Still, according to a person with knowledge of the talks between the two teams, the only asset Cleveland has offered as of Saturday night is a second-round pick, and that won't be enough to get this deal done. The person strongly refuted a news media report indicating a deal had been agreed upon and said the second-rounder simply wouldn't be enough to get the deal done. What's more, the two sides were far enough apart in talks that the necessary details of the deal regarding other involved players had not been discussed. Because Bynum makes about $7 million less than Gasol this season, other players would be required in order for the deal to satisfy league rules. The person spoke to USA TODAY Sports on the condition of anonymity because of the private nature of the talks.

But it speaks volumes that the Lakers are even slowing down at this fork in the road, that they're considering a money dump of Gasol (owed $19.2 million this season but set to be a free agent this summer) because it would ease so much of that new-found luxury tax pain. There's no crime in this on the Lakers' part, of course, but it is undeniably the latest proof yet that no team outside of the Brooklyn Nets will be carefree about the harsh structure of the league's current collective bargaining agreement (and we've all seen how that's working out, so call it a moot point).

By getting rid of Gasol in exchange for Bynum, the Lakers would escape the luxury tax territory this season while creating some badly-needed distance between them and the 'repeater' billing that is followed by such a huge, well, bill. Per rules of the labor agreement agreed upon in December 2011, teams that pay luxury tax in four out of five seasons pay a dollar more per dollar spent over the tax than tax-paying teams that don't (starting at a $2.50-for-$1 penalty for teams spending $4.9 million or less over the tax threshold).

Because the Lakers paid the tax in the first two seasons of the deal, avoiding it this go-around would go a long ways toward avoiding that pricey distinction. And considering they're expected to be back in tax territory when they go looking for a new co-star to play with the recently-extended Kobe Bryant this summer, ten out of ten bookkeepers would say that's the smart play here. There's nothing to lose on the court at the moment, either: Bryant (knee fracture) isn't expected back anytime soon, and every loss for the 14-19 Lakers comes with the gain of improved draft standing at a time when the incoming talent is historically good.

The question now is whether the Lakers can keep this from being only a money deal or if they ultimately resist the temptation of these serious savings. Whether it's a first-round pick that the Lakers are pushing for or a young player who could be part of their cloudy future, the point of it all is that they want something besides the savings to hang their collective hat on. It's a staring contest in that regard: the Cavs are well aware that the financial factor looms largest for the Lakers, and the Lakers are banking on Cleveland not wanting to cut Bynum for nothing in return and realizing that Gasol on a team that entered the season with playoff expectations but is now 11-22 would be a huge boon.